審計過程能改善資產(chǎn)管理績效【外文翻譯】_第1頁
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1、1外文文獻翻譯外文文獻翻譯原文：AnAuditingProcessToImproveAssetManagementPerfmanceAnganisationsmaturityinassetmanagementpracticesprocessescanbedeterminedthroughtheapplicationofanassetmanagementaudit.Themainobjectiveofthisstudywastodevel

2、opvalidateanassetmanagementauditingmethodology.Thismethodologyincludesthedevelopmentofaprogramfassetmanagementimprovementtheapplicationofprogramfassetmanagementimprovementtheapplicationofbusinessprocessreengineering(BPR)

3、asatooltorealisetheimprovementopptunitiesidentifiedthroughtheaudit.Theapplicationofanassetmanagementauditaccdingtothedevelopedmethodologycancreatea“roadmap“toAssetManagementimprovement.Byoptimisingtheassetmanagementpract

4、icesprocessesapositivecontributioncanbemadetotheprofitabilityofanybusinessenterprise.BackgroundOnAssetManagementAssetManagement(AM)asaconceptevolvedfrommaintenancemanagementtoprovideameholisticapproachtomanagingthetotall

5、ifeofaphysicalasset.Assetmanagementinganisationshasbecomethefocalpointtoimproveoptimisethecontributionofaphysicalassettotheoverallsuccessprofitabilityoftheganisation.Indertoachieveoptimumreturnoninvestmentfromaphysicalas

6、setmaximiseitscontributiontotherevenuesuccessofanganisationtheganisationneedstogrowitsmaturityinassetmanagement.Thismeansthattakingintoconsiderationthestagesinanassetslifecyclematuritylevelshavetobedefined.Anassessmentis

7、neededtomapthelevelofmaturityoftheganisationscurrentpracticesprocesses.Thestatesthatmanagementauditsprovideaframewkfganisationstosystematicallyreviewanalyserecommendimprovementsinperfmance.Itspurposeisalsotoensurethatman

8、agementiscarryingoutitsmissionmeetingitsgoalsobjectivesfollowingproperproceduresmanagingresourceseffectivelyefficiently.3LiteratureReviewAliteraturesurveywasdoneonassetmanagementdefinitionsframewksaswellasonassetmaintena

9、nceauditingmethodologies.Afewoftheimptantliteraturesourcesarementionedbrieflyinthispaper.hisprocessisinitiatedwithanassetstrategyphaseduringwhichthequestionisansweredonwhytheassetisrequiredbythebusinessenterprise.Theproc

10、essisconcludedwhentheassetisterminatedphasedout.codinationexecutionofallthebusinessactivitiesprocessesrequiredthroughthephysicalasset’slifecyclefromidentificationofthebusinessneedfaphysicalassetthroughtheacquisitionopera

11、tionmaintenanceeventualdisposal.perfmanceriskexposures(associatedwiththeavailabilityefficiencyqualitylongevityregulatysafetyenvironmentalcompliance)ofthecompany’sphysicalassets.Processesneedtobeestablishedindertoeffectiv

12、elymanagemaintenanceactivityoverallassetlifecyclemanagement.aglobalmanagementprocessthroughwhichweconsistentlymakeexecutethehighestvaluedecisionsabouttheusecareofourassets.TheeticalFramewkFAssetManagementAssetManagementi

13、sdefinedinthispaperasThemanagementofphysicalassetsthroughitsacquisitionoperationmaintenancedisposallifecyclephasesindertooptimiselifecyclecostsmaximisecontributiontotheprofitabilitysuccessofanganisation.TheAssetAcquisiti

14、onphaseofaphysicalassetslifecanbedividedintofourelementsnamely:?Assetrequirementsanalysis?Assetdesignprocurement?Assetlifecycleanalysis?AssetinstallationcommissioningTheOperationMaintenancephasesindicatedthataregroupedto

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